In a medium bowl, whisk together the flour, baking soda and salt. Using an electric mixer, beat the butter, granulated sugar and almond extract in a large bowl until light and fluffy, about 3 minutes; beat in the egg. Reduce mixer speed to low and gradually add the flour mixture, beating until incorporated.

Shape the dough into two 1-in.-thick disks. Roll each between 2 sheets of wax paper until 1/8 in. thick. Refrigerate until firm, 20 to 30 minutes.

Heat oven to 350°F. Line 2 baking sheets with parchment paper. Cut out cookies, dipping the cookie cutter in flour as needed to avoid sticking. Place on the prepared baking sheets, spacing them 1 in. apart. Reroll the scraps, chill and cut out more cookies.

Bake, rotating the position of the pans halfway through, until the cookies are set and the edges are beginning to brown, 10 to 12 minutes. Let the cookies cool on the sheet for 3 minutes, then transfer to a wire rack to cool completely.

In a medium bowl, whisk together the confectioners’ sugar and milk until smooth. (The icing should be thick but spreadable. If necessary, add 1/4 to 1/2 tsp more milk.) Transfer 1/3 of the icing to a small bowl and tint light yellow. Transfer half of the remaining icing to a second bowl and tint dark yellow. Spoon both yellows and the remaining white icing into separate resealable bags. Snip one small corner off each bag.

Working with one cookie at a time, pipe an outline. Squirt some of the same color icing into the center, then spread it with a small spatula to cover the cookie. Dip into sanding sugar. Repeat with the remaining cookies, glazing 20 with each color. Let set completely, at least 30 minutes.

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